Scottish American Investment Co (SAIN) — Cash Flow Quality Index
Scottish American Investment Co (SAIN) has a Cash Flow Quality Index of 0.29x as of June 2026. Operating cash flow of GBX12.32 Million is below net income of GBX41.80 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Scottish American Investment Co to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Scottish American Investment Co Cash Flow Quality Index (2012–2025)
Historical Cash Flow Quality Index for Scottish American Investment Co across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Scottish American Investment Co (SAIN) cash conversion ratio.
Annual Cash Flow Quality Index for Scottish American Investment Co (2012–2025)
Year-by-year earnings quality comparison for Scottish American Investment Co.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.26x | GBX22.26 Million | GBX17.70 Million | ▲ +223.7% |
| 2024 | 0.39x | GBX21.11 Million | GBX54.35 Million | ▲ +112.0% |
| 2023 | 0.18x | GBX19.64 Million | GBX107.17 Million | ▲ +125.4% |
| 2021 | 0.08x | GBX12.91 Million | GBX158.76 Million | ▼ -36.0% |
| 2020 | 0.13x | GBX11.00 Million | GBX86.50 Million | ▲ +22.6% |
| 2019 | 0.10x | GBX11.28 Million | GBX108.78 Million | ▼ -21.9% |
| 2017 | 0.13x | GBX9.66 Million | GBX72.72 Million | ▲ +50.9% |
| 2016 | 0.09x | GBX8.59 Million | GBX97.60 Million | ▼ -80.8% |
| 2015 | 0.46x | GBX8.29 Million | GBX18.13 Million | ▲ +3.7% |
| 2014 | 0.44x | GBX8.70 Million | GBX19.71 Million | ▲ +139.2% |
| 2013 | 0.18x | GBX8.51 Million | GBX46.12 Million | ▼ -12.4% |
| 2012 | 0.21x | GBX8.71 Million | GBX41.35 Million | — |